2000 (5) TMI 1043

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.... penalty of Rs. 1,40,000 on the petitioner for non-payment of entry tax being twice the amount of entry tax payable by him. According to the petitioner, it has purchased a Ford motor car from Pondicherry and used the same in Pondicherry and after 15 months it registered the vehicle in Kerala. Since re-registration is after 15 months, no entry tax need be paid by it. It is further pointed out that ....

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....erala address only and no evidence was adduced to prove that petitioner has got any business in Pondicherry. With regard to the jurisdiction it is submitted that the Intelligence Officers of the Commercial Taxes Department are conferred with Statewide jurisdiction to exercise the powers of the Sales Tax Officers under sub-section (2) of section 3 of the Kerala General Sales Tax Act, 1963 and to ac....